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2015 (7) TMI 816 - AT - CustomsEligibility of exemption for Marine Gas Oil - exemption under Sl. No. 217 of Notification No. 21/2002-Cus., dated 1-3-2002 - Held that:- There was a specific query from the Custom House asking the Chemical Examiner to state specifically whether the product is MGO or not. Instead of specifically stating whether the product is MGO or not, the Chemical Examiner has chosen to show us that the product is LDO. In the absence of a specific report from the Chemical Examiner that the product is not MGO which was what required by the Custom House, it cannot be said that the Chemical Examiner’s report supports the case of the Custom House. There is no evidence to show that the product is not MGO. - In fact even though the tests were conducted much earlier the results of the samples were communicated to the appellants only in 2012, the learned counsel drew our attention to a letter written by the appellants to the Customs saying that the sample may be referred to CRCL for re-examination. Further no action was taken on this letter probably because by the time the letter was written a number of years have already passed. Since it is not the case of the Revenue that the product imported by the appellant does not fulfill the parameters for MGO as per the Indian Standards, we are not in a position to uphold the impugned order taking a stand that what is imported is LDO and not MGO and therefore the benefit of exemption is not available. - appellant is eligible for the benefit of the notification as claimed by them and accordingly the impugned order is set aside - Decided in favor of assessee.
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